ASHOK KUMAR,J. - (1.) Heard learned counsel for the revisionist and learned Standing Counsel for the State.
(2.) The present revision petition has been filed against the order of the Commercial Tax Tribunal, Varanasi passed in Second Appeal No. 75 of 2006 for the assessment year 2000-01.
(3.) Brief facts of the present case are that the revisionist had applied for registration for manufacture and sale of chemical fertilizer, however, no business activities were carried out by the revisionist and proceedings for cancellation of registration were initiated and ultimately registration was cancelled. Ex parte assessment order was passed which was set aside and the first appellate authority has directed the assessing authority to reopen the case under Section 30 of Trade Tax Act.;